A Locação Financeira
search
  • A Locação Financeira

A Locação Financeira

€12.50
€11.25 Save 10%
VAT included
Quantity

  SAFE PAYMENT

Secure payments directly managed by banks. ATM, MBWay and Paypal available.

  FREE SHIPPING FROM 25€

On orders over €25.00 | Delivery in 2 to 3 working days

  CUSTOMER SUPPORT

We are available to clarify all your doubts.

INTRODUÇÃO

As páginas que se seguem visam compreender o instituto da locação financeira no seu duplo aspecto contratual e societário. Ou seja: enquanto contrato que é celebrado por um certo tipo (eventualmente ...) de sociedades.

O ponto de partida é constituído pelo modo-de-ser do contrato. O Direito oferece à procura dos agentes económicos (famílias e empresas, sobretudo) um conjunto de instrumentos jurídicos, susceptíveis de serem utilizados numa vasta gama de combinações, satisfazendo outras tantas necessidades económico- financeiras.

Haverá, assim, que começar por descrever a oferta, feita pelo Direito, da locação financeira. Por outras palavras: indicar-se-á como, para além dos instrumentos tradicionais - "máxime", compra e venda e locação - há outros disponíveis para construir juridicamente certas formas de utilização dos bens.

E corno a procura configurou alguns desses instrumentos de certa forma - susceptível aliás de variações - a que se convencionou chamar-se locação financeira (leasing, crédit-bail, etc.). Da combinação, pois, da procura, determinada por necessidades de ordem económico-financeira, e da oferta de determinados instrumentos jurídicos - ou, se quisermos, de um certo campo do Direito das Obrigações - nasceu a locação financeira.

Com o modo-de-ser determinado pela procura; com a estrutura moldada pelos instrumentos, pelos conceitos jurídicos, julgados, de entre os disponíveis, como os mais adequados aos fins em vista.

O presente estudo começará por versar os aspectos indicados. Atingindo-se, como se pretende e se espera, a definição do modo-de-ser jurídico do contrato, que determinará as bases gerais da sua regulamentação jurídica.

Seguidamente, serão analisados os aspectos fiscais do contrato. Não que se vise, com esta última análise, rever, eventualmente alterando-o, o regime jurídico fixado. Será, antes, deste regime jurídico que decorrerão as normas fiscais. Contudo, a análise destas, para além do seu valor próprio - o regime jurídico do contrato não será completo sem elas - permitirá uma re-análise dos pressupostos noutra óptica.

Finalmente, numa segunda parte, estudar-se-ão as exigências que devem ser postas às entidades que celebram tais contratos, pelo lado do "locador-financeiro".

Tentar-se-á responder a perguntas como as seguintes: deverá criar-se um tipo especial de sociedades às quais se reserve o contrato de locação-financeira?

Qualquer pessoa, singular ou colectiva, poderá ser locadora? Etc.

Terminando-se com a proposta das bases gerais do regime jurídico a que devem ficar sujeitas as entidades locadoras.

5606939007230

Data sheet

Publisher
AAFDL EDITORA
authors
Diogo Leite de Campos
Reference
5606939007230
Editing Place
Lisboa (2012)
Your cookie settings

This store asks you to accept cookies for performance, social media and advertising purposes. Social media and advertising cookies of third parties are used to offer you social media functionalities and personalized ads. Do you accept these cookies and the processing of personal data involved?

Necessary cookies
Necessary cookies help make a website usable by enabling basic functions like page navigation and access to secure areas of the website. The website cannot function properly without these cookies.
Cookie name Provider Purpose Expiry
PHP_SESSID dev.livraria.aafdl.pt This cookie is native to PHP and enables websites to store serialised state data. It is used to establish a user session and to pass state data via a temporary cookie, which is commonly referred to as a session cookie. Session
PrestaShop-# dev.livraria.aafdl.pt This cookie helps keep user sessions open while they are visiting a website, and help them make orders and many more operations such as: cookie add date, selected language, used currency, last product category visited, last seen products, client identification, name, first name, encrypted password, email linked to the account, shopping cart identification. 480 hours
rc::a Google This cookie is used to distinguish between humans and bots. This is beneficial for the website, in order to make valid reports on the use of their website. Persistent
rc::c Google This cookie is used to distinguish between humans and bots. Persistent
Marketing cookies
Marketing cookies are used to track visitors across websites. The intention is to display ads that are relevant and engaging for the individual user and thereby more valuable for publishers and third party advertisers.
Cookie name Provider Purpose Expiry
ads/ga-audiences Google These cookies are used by Google AdWords to re-engage visitors that are likely to convert to customers based on the visitor’s online behaviour across websites. Session
fr Facebook Used by Facebook to deliver a series of advertisement products such as real time bidding from third party advertisers. 3 months
NID Google Registers a unique ID that identifies a returning user's device. The ID is used for targeted ads. 6 months
tr Facebook Used by Facebook to deliver a series of advertisement products such as real time bidding from third party advertisers. Session
VISITOR_INFO1_LIVE youtube.com Tries to estimate the users' bandwidth on pages with integrated YouTube videos. 179 days
YSC youtube.com Registers a unique ID to keep statistics of what videos from YouTube the user has seen. Session
yt-remote-cast-installed youtube.com Stores the user's video player preferences using embedded YouTube video Session
yt-remote-connected-devices youtube.com Stores the user's video player preferences using embedded YouTube video Persistent
yt-remote-device-id youtube.com Stores the user's video player preferences using embedded YouTube video Persistent
yt-remote-fast-check-period youtube.com Stores the user's video player preferences using embedded YouTube video Session
yt-remote-session-app youtube.com Stores the user's video player preferences using embedded YouTube video Session
yt-remote-session-name youtube.com Stores the user's video player preferences using embedded YouTube video Session
_fbp Facebook Used by Facebook to deliver a series of advertisement products such as real time bidding from third party advertisers. 3 months
Performance cookies
Cookies used specifically for gathering data on how visitors use a website, which pages of a website are visited most often, or if they get error messages on web pages. These cookies monitor only the performance of the site as the user interacts with it. These cookies don’t collect identifiable information on visitors, which means all the data collected is anonymous and only used to improve the functionality of a website.
Preference cookies
Preference cookies enable a website to remember information that changes the way the website behaves or looks, like your preferred language or the region that you are in.
Statistic cookies
Statistic cookies help website owners to understand how visitors interact with websites by collecting and reporting information anonymously.
Cookie name Provider Purpose Expiry
collect Google It is used to send data to Google Analytics about the visitor's device and its behavior. Track the visitor across devices and marketing channels. Session
r/collect Google It is used to send data to Google Analytics about the visitor's device and its behavior. Track the visitor across devices and marketing channels. Session
_ga Google Registers a unique ID that is used to generate statistical data on how the visitor uses the website. 2 years
_gat Google Used by Google Analytics to throttle request rate 1 day
_gat_gtag_UA_* Google Used to throttle request rate. 1 minute
_gd# Google This is a Google Analytics Session cookie used to generate statistical data on how you use the website which is removed when you quit your browser. Session
_gid Google Registers a unique ID that is used to generate statistical data on how the visitor uses the website. 1 day
Content not available